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McNAMARA v. CENTRAL MARINE SERVICE, INC.

No. 87-C-0030.

507 So.2d 207 (1987)

Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana v. CENTRAL MARINE SERVICE, INC.

Supreme Court of Louisiana.

Rehearing Denied June 18, 1987.

Attorney(s) appearing for the Case

Marlon V. Harrison, Baton Rouge, for applicant.

Robert Casey, Jones, Walker, Waechter, Poitevent, Carrere & Denegré, Baton Rouge, for respondent.

CALOGERO, Justice.

Pertinent to this case, the Louisiana Sales and Use Tax Statute1 exempted "materials, equipment and machinery which enter into and become component parts of ships, vessels, including commercial fishing vessels, or barges, of fifty tons load displacement and over, built in Louisiana" and "the gross proceeds from the sale of such ships, vessels, or barges when sold by the builder thereof."2

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